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4.05 - Transient Hotel Room Tax#
4.05.010 - Purpose#
It is the purpose of the Town Council to conform the municipal transient room tax of Virgin Town to the requirements of Utah Code § 59-12-352.
4.05.020 - Tax Levied#
Tax is levied and shall be collected from every business, company, corporation or other like and similar persons, groups, or organizations doing business within the Town of Virgin as: A.
Motor courts; RV Parks.
B.
Motels.
C.
Hotels.
D.
Inns.
E.
Bed and Breakfast establishments.
F.
Resort homes.
G.
Condominiums.
H.
Or like and similar public accommodations, a transient room tax equal to 1% of the gross revenue derived from the rent for each and every occupancy of a campsite, RV site, suite, room or rooms for a period of less than thirty days.
4.05.030 - Gross Receipts#
Gross receipts shall be computed on the base room rental rate. There shall be excluded from the base revenue from which this tax is measured: A.
The amount of sales or use tax imposed by the State of Utah or by any other governmental agency upon a retailer or consumer;
B.
The amount of any transient room tax levied under authority of Chapter 31 of Tide 17 Utah Code Annotated 1953 as amended or its successor;
C.
Receipts from the sale or service charge for any food, beverage or room service charges in conjunction with the occupancy of the suite, room or rooms not included in the base room rate; and
D.
Charges made for supplying telephone service, gas or electric service not included in the base room rate.
4.05.040 - Taxes Payable and Due#
A.
The tax imposed by this Chapter shall be due and payable to the Utah State Tax Commission quarterly on or before the 30th day of the month next succeeding each calendar quarterly period. The calendar quarterly period is defined as:
1.
January through March.
2.
April through June.
3.
July through September.
4.
October through December.
B.
Every person or business taxed hereunder shall on or before the thirtieth day of the month next succeeding each calendar quarterly period filed with the Utah State Tax Commission shall generate a report of its gross revenue for the preceding quarterly period. The reports shall be accompanied by a remittance of the amount of tax due for the period covered by the report.
4.05.050 - Violations#
Any persons violating any or the provisions of this Chapter shall be deemed guilty of a misdemeanor. Further, the penalty for failure to file a tax return as provided in this Chapter within the time period prescribed by law shall be the greater of $20.00 or 10% of the unpaid tax due on the return. Further, if the tax is not paid within the due and payable period as provided in this Chapter an additional interest penalty on any underpayment, deficiency, or delinquency of the payment of the tax shall be paid and computed from the time the original return is due to the date the payment is received. Interest rate shall be calculated on the federal short term rate determined by the Secretary of Treasury under Section 6621 of the Internal Revenue Code and in effect for the preceding fourth calendar quarter.
4.10 - Community Development Fees#
4.10.030 - Fees to Cover Growth#
The following fees are to help cover the costs associated with annexations, boundary adjustments, zone changes, subdivisions, changes to the general plan and conditional use permits: Annexations $250.00 filing fees
Boundary Adjustments $250.00 filing fee
Zone changes $250.00 filing fee
Disconnect $250.00 filing fee
Subdivisions $250.00 filing fee
Changes to the General Plan $250.00 filing fee
Conditional Use Permit
Class A $50.00 filing fee
Class B $75.00 filing fee
Class C $100.00 filing fee
Subdivision setup fee $150.00 per subdivided lot
Public Notification and/or Administration $100.00
4.12 - Fee Schedule#
FEES TITLE AMOUNT NOTE/ADDITIONAL INFORMATION
Annexations $500.00
Partition/
Miscellaneous
Adjustment $400.00
Boundary Adjustment $500.00
Simple Lot Line Adjustment 0-2
Boundaries $250.00
Zone Changes $1,000.00
Subdivision $1,000.00
Subdivision set up fee — per divided lot $250.00
Changes to General Plan $500.00
RV usage for 30+ days (residential & commercial) $50.00
Appeal Authority $500.00 PLUS legal fees & public noticing fees
Water Fees Tenant Deposit $200.00 Refundable
Water Shut Off Notice Fee $25.00 Non-Refundable
Water Reconnect Fee $100.00 After Shutoff
Late payments will accrue monthly at 1.5% penalty (18% Annually) $100.00
Misc. Fees Public Notification and/or Administration Fee $20.00 PLUS legal fees & Spectrum charges
*G.R.A.M.A.
Requests To be
determined by Office
Purchase of Town "Books" $20.00
Return Check Fee $25.00
Credit Card/Online Bill Pay Convenience Fee $2.00 per transaction Up to $200.00 after that 3% will apply
Building Permit Building Permit Application Fee *Fees are non-refundable* $100.00
Building Permit Fee Based upon valuation of construction
Plan Check Fee 40% of building permit fee
Building Inspector Fee, after 10
inspections. $50.00 each
Zoning Administrator Fee $300.00 Residential
$600.00 Commercial/$20.00 per hour
Fire District Review Actual Cost
Excavation Permit Per Table
Grading Fee Per Table
Business Licensing Business Licenses $100.00 Annual Fee
Renewal Business Licenses $50.00 Annual Renewal Fee
Short Term Rental (STR) Annual $300.00
Residential Hosting Facility (RHF) Annual $100.00
Home Occupation Permit $50.00 One time Fee
Beer License $250.00
Conditional Use Permits-Level 1 & 2 respectively $200.00 and
$400.00
respectively
Animal Fees Kennel License $100.00 Dog tags
purchased separately
Senior Citizens Over 60 (one time fee) Neutered/Spayed $10.00
Natural $10.00
Neutered/Spayed $5.00
Cemetery Fees Plots Resident $200.00
Non-Resident $300.00
Open/Close Grave site Resident $150.00
Non-Resident $200.00
Open/Close Grave site weekend fee Resident $200.00
Non-Resident $250.00
Sexton Administrative Fee Resident $50.00
Non-Resident $75.00
Park & Recreation Reservations Heritage Town Square: Alcohol allowed with Special Permit Refundable Deposit $300.00 Refundable upon inspection
Resident $550.00
Non-Resident $650.00
Heritage Town Square Hourly Rate Up to 3 hours $20.00
Town Park & Kitchen Alcohol allowed with Special Permit $50.00
Pocketville Hollow $25.00
Falls Park $25.00
De Winterize & Re Winterize $100.00
Town Park Cleaning Deposit (refundable if left clean) $100.00 Refundable upon inspection
Temp. Use Events Temporary Use Permit Application Fee * Fee is non-refundable* $100.00
1-100 $100.00
100-200 *Groups over 200 must supply additional porta potties* $300.00
200-300 $400.00
over 300 $700.00
Temp. Use Event Deposit Refundable 1-100 $100.00
100-200 $300.00
200-300 $500.00
over 300 $1,000.00
LATE PAYMENT OF FEES WILL RESULT IN PENALTIES OF 1.5% per month or 18% Annually
*THERE MAY BE ITEMS NOT LISTED HERE THAT ARE SUBJECT TO FEES*
*FOR COPIES OF ALL GOVERNMENT RECORDS THAT FALL WITHIN THE G.R.A.M.A. ACT REGULATIONS (see below)*
1) Requests must be made in writing. 2) Once the requests are reviewed, the Town Office has 10 days to fill the requests. 3) The person making the written request must pay for all expenses associated with the request for government records. (i.e. Town Clerk's time for research, supplies to grant request, travel expenses, etc.) revised October 23, 2019, by Resolution #R2019-N
(Amended by Res. R2023-H Changed name to Pocketville Hollow via Resolution on 7/18/2023)